Purpose of Audit

The purpose of our audit was to review the District’s maintenance of fuel inventories for the period July 1, 2013 through November 6, 2014.

Background

The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, Poughkeepsie and Wappinger, in Dutchess County, and the Towns of Kent and Philipstown in Putnam County. The District operates 15 schools, with approximately 11,470 students. The District is governed by an elected nine-member Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $212 million.

Key Findings

• The Director of Facilities and Operations did not ensure the gates surrounding the unleaded gasoline fuel tank were secured each night.
• District officials do not review system activity reports to identify anomalies regarding quantities dispensed, fueling times and the odometer readings entered by employees.
• The Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his Department or have knowledge of who was reordering the fuel for that tank.
• Fuel transaction reports are not shared with department heads so they can identify anomalies regarding the quantities dispensed, fueling times and odometer readings.

Key Recommendations

• Ensure the gates surrounding the unleaded gasoline fuel tank are secured each night.
• Review fuel transaction activity on a monthly basis to identify unusual transactions.
• Maintain a log for fuel dispensed from the diesel fuel tank listing date, purpose, gallons and employee name and ensure that no individual can order fuel for delivery without approval.
• Provide fuel transaction reports to all department heads on a monthly basis so they can review fuel transaction activity to identify unusual transactions within their departments.